TAXATION OF COPYRIGHT GAINS

News
Tarih 20.12.2023
Birim Faculty of Law
SDG Quality Education, Sustainable Cities and Communities, Peace, Justice and Strong Institutions

On December 20-21, 2023, within the framework of the "Copyright Law Academy" project under the auspices of the Social Innovation Agency, a concise presentation was given to a group of students regarding the tax system applicable to gains and transactions obtained under copyright law. In this context, the tax status of works performed was elucidated in terms of income tax and value-added tax. Regarding income tax, it was explained that copyright gains are subject to taxation if they exceed a threshold within a calendar year. In terms of value-added tax, it was highlighted that the general criterion for being subject to tax is whether the person conducting transactions related to copyright law is engaged in this activity continuously.